Pick the true statement: a. investors (stockholders) and potential investors are mainly interested in a company's liquidity ratios b. investors (stockholders) and potential investors are mainly interested in a company's profitability ratios c. long-term creditors are mainly interested in a company's stock performance ratios d. short-term creditors are mainly interested in a company's profitability

Barney corporation recognized a $100 million preferred stock balance on 12/31/2019. on january 1, 2020, barney issued $10 million in preferred dividends. on the same date, barney raised an additional $20 million via a new issuance of preferred stock. on december 31, 2020, the market value of the original amount of preferred shares rose $5 million. under us gaap, the 12/31/2020 year ending preferred stock balance is: